This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Tobacco: Anti-smuggling or the duty to avoid facilitating smuggling

Notified Seizures: Sampling notified seizures


The minimum sample from each seizure that must accompany the written notification to the tobacco manufacturer is:

  • A carton of 200 cigarettes from each brand
  • one hundred grams of HRT from each brand

Where we are able to easily identify the manufacturer’s coding (batch code) in the seizure, we should make every effort to provide the above size of sample in respect of each code.